PayDay Super

Late payment offset is ending: why ‘fixing super later’ won’t work after 1 July 2026

BAS Agent's Blog, Payday Super, Payroll & Superannuation / By / / , , , , / 6 minutes of reading

For years, many employers have quietly relied on a fallback when superannuation was paid late: catch it up, lodge the Superannuation Guarantee Charge (SGC), and use the late payment offset (LPO) to soften the final bill. From 1 July 2026, that safety net will effectively disappear. In the new Payday Super world, paying super late – even if you “fix it later” – is set to become much more expensive and much riskier.

This blog post walks through what the late payment offset is, what changes from 1 July 2026, and what practical steps you can take now so you’re not caught out.

What is the late payment offset (LPO) and how does it work?

Under the current rules, if an employer is late paying super:

– They are technically liable for Superannuation Guarantee Charge (SGC), which includes:

– the SG shortfall, calculated on salary and wages (not just ordinary time earnings),

-10% nominal interest per year from the start of the quarter, and

– an administration fee of $20 per employee per quarter.

If the employer realises they are late, pays the missing contributions into the employee’s fund, and then lodges an SGC statement before the ATO issues an assessment, they can usually access the late payment offset.

In simple terms, the LPO allows some or all of those late contributions to be credited against the SGC, so the final bill to the ATO is reduced. You still wear interest and admin, and there is still paperwork involved, but if you act quickly the overall sting can feel manageable.

This is why many employers have quietly operated on a mindset of: “If we fall behind, we’ll just catch up and lodge – it hurts, but we’ll deal with it then.”

What changes from 1 July 2026 under Payday Super?

From 1 July 2026, two big shifts arrive together:

  1. Payday Super timing rules

– Super will need to be calculated each payrun, and

– Contributions must reach employees’ super funds within 7 business days of each payday.

In other words, super moves from being a quarterly job to a per‑payrun obligation.

  1. Redesigned SGC – and removal of the late payment offset

For contributions made after 1 July 2026, the late payment offset will no longer be available.

If you miss the new timing rules, you will still owe:

– SGC on the SG shortfall (on salary and wages),

– an interest component, and

– an additional uplift penalty of up to 60% of the SG shortfall component, with only limited reductions for genuine voluntary disclosure.

 Crucially, those late contributions you’ve since paid into the fund will not reduce your SGC via an offset. Paying late and then “fixing it later” will still be necessary for your employees, but it won’t get you off the SGC hook.

What this means in real life if you pay super late

In practice, the story changes from “late but fixable” to “late and still expensive”.

Today, if you discover that a quarter’s super was paid a bit late, the steps are usually:

Pay the missing or late super into the fund, then

– Lodge an SGC statement.

– Use the LPO so those contributions are credited against part of your SGC.

You still pay interest and admin, and it is not pleasant, but it can feel like a problem you can recover from if you act quickly.

After 1 July 2026, for contributions paid late:

You will still need to pay the late super into the fund. You will still need to lodge SGC. You should expect to pay SGC on the shortfall plus an uplift penalty, even if you have already caught up the contributions.

On top of this, data‑matching will get sharper. With Payday Super, the ATO will see employer‑reported payroll data and fund‑reported contribution data far more quickly. Patterns of late or missing super will be easier to spot, and for persistent problems, director penalty notices remain very much in the picture.

The old approach of “parking” super until the BAS is done or cash flow “loosens up” stops being a strategy and becomes an ongoing compliance risk.

What to do now – before 1 July 2026

The last time your business can use the LPO is the quarter ending 31 March 2026. Super for this quarter is due 28th April 2026. If you need to lodge a SGC statement for any late March quarter payments, you can claim the LPO up to 30 June 2026.

From the ATO: On 1 July 2026, Payday Super starts and you will pay super for each payday. If you have an SG shortfall for the quarter ending 30 June 2026, SG payments made between 1 to 28 July 2026 will first be used to reduce this shortfall before being applied to payday super amounts. In payday super, late payments will automatically be applied under the law to the oldest outstanding payday super amount. We recommend you pay SG in full, on time and to the right fund. 

The time between now and 30 June 2026 is your transition window. It’s a chance to tidy things up while the current rules – including the LPO – still apply.

Practical steps to consider:

Review recent quarters (for example, FY24–26) for:

contributions that reached the fund late, missed or underpaid employees, and any quarters where super was “parked” and caught up later.

Where you find issues, pay the shortfall into the fund and lodge an SGC statement under the current regime so you can still access the late payment offset. Use this process to get a clear picture of:

– whether your payroll settings are correct,

– whether clearing house processing times are causing delays, and

– how tight your current cash‑flow really is around super.

The goal is to enter FY27 with historic problems dealt with, systems cleaned up, and everyone in the business understanding that super is not a “whenever we can” bill anymore.

Key takeaways

**LPO softens today’s SGC bills if you pay late super into the fund before the ATO issues an assessment – those late contributions can currently be credited against part of your SGC.

**From 1 July 2026, LPO is being removed for contributions made after that date – late super will no longer reduce your SGC.

**In the Payday Super world, SG must reach employees’ funds within 7 business days of each payday– not “some time before the quarterly due date.

**If you’re late after that point, assume you still owe SGC on salary and wages plus an uplift penalty, even if you’ve already paid the missing contributions.

**Use the time between now and 30 June 2026 to find and fix late or missing super, lodge correctly, and shift your systems towards per‑payrun super.

This blog post provides general information only and does not take into account your specific circumstances. It is not tax or financial advice. Before acting, please check current ATO guidance or speak with your tax, superannuation or financial adviser about your particular situation.

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What is Payday Super (and why it was created)

BAS Agent's Blog, Payday Super, Payroll & Superannuation / By / / , , , , / 2 minutes of reading

Payday Super is a government reform that will require employers to pay Super Guarantee (SG) contributions on or soon after each payday, instead of making contributions quarterly.

It was created to reduce unpaid/late super, give employees more timely contributions into their funds, and give the ATO closer to realtime visibility of employers who fall behind. The aim of Payday Super is to increase the focus on on-time payments and reduce the lag between an underpayment occurring and the ATO contacting the employer.

When is it due to start and who does it affect?

Payday Super is planned to commence from 1 July 2026. It is expected to apply broadly to all employers who have SG obligations, including small businesses and microemployers.

As at March 2026, enabling legislation and detailed rules are in progress; dates and details are still technically subject to change, but the policy direction is clear.

Payment timing and processing expectations

From 1 July 2026, employers will be expected to calculate and send super contributions in line with each pay cycle, rather than accumulating them until quarter-end.

ATO and software developer guidance indicates contributions should reach employees’ funds within about 7 business days of each payday, supported by changes to SuperStream and use of the New Payments Platform (NPP) for near realtime payments.

There will be enhanced error messaging and member verification processes so employers can confirm a fund can accept a contribution and fix issues quickly.

Impact on payroll software, STP and clearing houses

Payroll software will need to:

  • Calculate super each pay run based on qualifying earnings.
  • Trigger contribution payments (directly or via a connected clearing service) on or soon after each payday.
  • Report new/updated STP fields such as QE and super liability amounts so the ATO can monitor employer compliance in close to real time.

The government has indicated the Small Business Superannuation Clearing House (SBSCH) will be retired from 1 July 2026, so small employers using SBSCH will need to transition to alternative services.

SuperStream standards are being revised to support more frequent, datarich contributions and integration with the NPP.

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Payday Super – Letter for your Employees

BAS Agent's Blog, Payday Super, Payroll & Superannuation / By / / , , , / 3 minutes of reading

Payday Super is fast approaching! As part of your preparation for this payroll change, you will need to advise your employees about how Payday Super will affect them. To assist you, I have created a draft letter that you can use for this purpose. Feel free to copy this letter and use it as required. I have also added an FAQ document that you can attach to this letter to provide further information to your employees – see below.

Dear team,

From 1 July 2026, the Australian Government is introducing a change called Payday Super. I wanted to explain what this means and how (or if) it will affect you.

What is Payday Super?

Currently, most employers pay superannuation guarantee (SG) contributions to employees’ super funds quarterly. Under Payday Super, employers will need to pay super at or close to each payday instead.

In simple terms: your super will be paid more frequently into your super fund, aligned with your pay cycle, rather than in larger quarterly batches.

What stays the same for you

  • The super guarantee rate (the percentage of your ordinary time earnings that must be paid as super) is not changing because of Payday Super.
  • Your overall super entitlement does not reduce – the same percentage of your eligible earnings must still be paid into your super.
  • Your take‑home pay on your payslip should look the same. What’s changing is when your super is paid to your fund, not how much you are paid in wages.

What will feel different

  • You should start to see more frequent super contributions appearing in your super fund transaction history, rather than big quarterly amounts.
  • Super contributions will need to reach your fund within a short period after each payday (current guidance suggests around 7 business days, but the ATO will confirm final rules closer to 1 July 2026).
  • The ATO will have near real‑time visibility over whether super is being paid on time, which is designed to reduce unpaid and late super across the system.

What we are doing as your employer

To get ready for Payday Super, we are:

  • Reviewing and updating our payroll software and processes so that super is calculated and paid each pay cycle.
  • Checking our SuperStream / clearing house arrangements so contributions are sent promptly and reach your fund within the required timeframe.
  • Reviewing how our different pay items (ordinary hours, allowances, loadings, bonuses, leave, etc.) are treated for super to ensure they align with ATO guidance.

Our goal is for this transition to happen smoothly in the background so that you don’t need to worry about whether your super is being paid on time.

What you may need to do

For most employees, there will be very little you need to do. However, it’s a good opportunity to:

  • Check your super fund details are correct (fund name, USI/product code and member number).
  • Let us know promptly if you change super funds so we can update your details before the next pay cycle.
  • Log in to your super account from time to time to confirm contributions are being received.

We can’t provide personal financial advice, but if Payday Super raises questions about your retirement savings, you may like to speak with your super fund or a licensed financial adviser.

Timing and next steps

Payday Super is planned to start from 1 July 2026. Some finer details (such as the final definition of “qualifying earnings” for super and exact timing rules) are still being confirmed by the Government and the ATO.

We will keep monitoring official guidance and will update you if anything changes or if there are further steps you need to take.

If you have any questions about how Payday Super will work in our business or how it might affect you, please reach out.

Kind regards,

[Employer name]

[Business name]

Employee FAQsDownload

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Payday Super – what are Qualifying Earnings?

BAS Agent's Blog, Payday Super, Payroll & Superannuation / By / / , , , , , / 7 minutes of reading

From 1 July 2026, Superannuation Guarantee (SG) will move to a Payday Super model. That means super must be calculated every pay run and reach your employees’ funds within 7 business days of payday.

Alongside the timing change, a new concept is being introduced: qualifying earnings (QE). This is the earnings base the ATO will use to work out how much SG you must pay. Understandably, many employers, bookkeepers and payroll admins are asking: “Is this just ordinary time earnings (OTE) with a new name – or something different?”

In this article, we’ll unpack qualifying earnings in plain English, show practical examples of what’s likely in and out, and outline some simple steps you can take now to get payroll ready for Payday Super.

Key takeaways

  • From 1 July 2026, SG will be calculated and paid on a new earnings base called qualifying earnings (QE) as part of the Payday Super reforms.
  • Based on current government design documents, QE is expected to align very closely with today’s ATO concept of ordinary time earnings (OTE).
  • In practice, QE will generally include what employees earn for their ordinary hours of work, plus related loadings, allowances, commissions, bonuses and paid leave that are currently treated as OTE.
  • Items that are usually not QE are the same things that are not OTE today – such as overtime, termination and redundancy payments, payouts of unused leave on termination, genuine reimbursements and most non‑cash fringe benefits.
  • Until the ATO releases a dedicated QE schedule, the safest working rule is: “If a payment is currently treated as OTE, treat it as a strong example of qualifying earnings when planning for Payday Super.”

Where qualifying earnings fit in the Payday Super changes

Payday Super has two big moving parts for employers:

  1. Timing – SG will move from a quarterly obligation to a per‑payrun requirement, with contributions needing to hit employees’ funds within 7 business days of payday.
  2. Earnings base – the rules are being updated so that SG is calculated consistently on qualifying earnings rather than the current mix of concepts in legislation (salary and wages vs OTE).

For most day‑to‑day employers, the timing change gets the headlines. However, getting the earnings base right is just as important. If your payroll items are mis‑mapped, you can be calculating SG on the wrong amounts – even if you pay on time.

That’s where qualifying earnings comes in. Think of QE as the foundation your Payday Super calculations will sit on. Map it correctly now, and every future pay run becomes easier and less stressful.

What are qualifying earnings in plain English?

Qualifying earnings are the parts of an employee’s pay that count for super – mainly what they earn for their ordinary hours of work, plus related loadings, allowances, commissions, bonuses and paid leave that the ATO already treats as ordinary time earnings (OTE).

Treasury and ATO material released so far makes it clear that QE will be built around the existing idea of OTE. Until we see final legislation and detailed ATO guidance, the current OTE rules and examples are your best guide.

That means you don’t need to start from scratch. You can use the ATO’s existing “list of payments that are ordinary time earnings” as a practical checklist when you review your pay items for Payday Super.

Payments that are likely to be qualifying earnings

While we are still waiting for a formal QE schedule from the ATO, many common payments are very likely to be qualifying earnings because they are already treated as OTE today. For example:

  • Base salary or wages for ordinary hours
  • The regular pay employees receive for working their standard rostered hours.
  • Over‑award payments for ordinary hours
  • Extra amounts paid on top of minimum award or agreement rates for the ordinary hours of work.
  • Shift loadings on ordinary hours
  • Loadings paid for working nights, weekends or public holidays where those hours are part of the employee’s ordinary roster.
  • Sales commissions and incentives
  • Commissions and performance‑based payments that relate to work done in ordinary hours.
  • Performance bonuses linked to normal work
  • Bonuses that reward ongoing performance (for example, meeting annual targets) rather than compensating someone for losing their job.
  • Allowances connected to ordinary duties, such as:
    • site allowance,
    • casual loading,
    • dirt, height, freezer or first‑aid allowances, and
    • other condition or skill‑based allowances that are paid as part of normal earnings.
  • Paid leave during employment
  • Paid annual leave, personal/carer’s leave and long service leave while the employee remains employed and is simply on leave.
  • Piece‑rate payments
  • Where employees are paid per unit produced for work done in their ordinary hours.
  • Directors’ fees
  • Amounts paid to company directors, which the ATO currently treats as OTE.

In many cases, salary sacrifice amounts will also feed into the QE calculation. If an amount would have been qualifying earnings but has been salary‑sacrificed into super or another benefit, it still needs to be considered when working out the minimum SG that must be provided.

Payments that are usually not qualifying earnings

On the flip side, some payments are typically not OTE today and are therefore unlikely to be treated as qualifying earnings under Payday Super. Common examples include:

  • Overtime payments
  • Pay for hours worked beyond ordinary hours – including where the whole shift is overtime.
  • Payouts of unused leave on termination
  • For example, when accrued annual leave or long service leave is cashed out when employment ends.
  • Redundancy and certain other termination payments
  • Genuine redundancy payments, severance amounts and some compensation for loss of employment.
  • Genuine expense reimbursements
  • Where the employee is simply being paid back for work‑related expenses they have actually incurred.
  • Non‑cash and fringe benefits
  • Cars, housing or other benefits provided instead of cash salary/wages are generally dealt with under the fringe benefits tax (FBT) rules, not through SG.

These items still need to be recorded and reported correctly for tax and payroll purposes, but they normally won’t form part of the qualifying earnings base for super.

Practical steps to get your payroll ready

The good news is that you don’t have to wait for 1 July 2026 to start your qualifying earnings review. A few practical steps now can save a lot of scrambling later:

  1. Export your pay items from payroll
  • Pull a list of all earnings types, allowances, bonuses and other pay items used in your system.
  1. Compare each item to the ATO’s OTE list
  • Use the ATO’s “list of payments that are ordinary time earnings” as a working guide. For each item, ask: “Is this currently treated as OTE?”
  1. Tag items as QE yes / no / uncertain
  • Mark each pay item as likely QE, not QE, or needs advice. This gives you a clear picture of where the grey areas are.
  1. Update payroll settings so SG calculates on QE items automatically
  • Work with your bookkeeper, BAS agent or payroll adviser to update your software settings so that SG is linked to the right earnings base ahead of Payday Super.
  1. Flag tricky items for professional advice
  • Complex allowances, one‑off bonuses or unusual payment arrangements are worth running past a qualified tax or superannuation adviser.

This review can be tackled gradually between now and the start of the 2026–27 income year. The aim is to enter the Payday Super era with pay items correctly mapped, so that once super is due every pay run, the calculations behind the scenes are already doing the right thing.

Final thoughts and next steps

Qualifying earnings might sound like yet another piece of payroll jargon, but in reality it’s just a more formal label for something you’re already dealing with: which parts of your employees’ pay count for super.

By treating QE as “OTE with a Payday Super lens” and using the ATO’s existing examples as your guide, you can start mapping your pay items now, instead of waiting for the last minute.

If you’d like more plain‑English updates as Payday Super rolls out – including changes to concepts like qualifying earnings as the details are finalised – consider subscribing to the e‑BAS Accounts newsletter so you don’t miss key dates or practical tips.

Information in this article is current as at March 2026 and is based on government design documents and existing ATO guidance about ordinary time earnings. It is general in nature and does not take into account your specific circumstances. It is not tax, superannuation or financial advice. Before acting, please check the latest ATO material and/or seek advice from a qualified professional about your situation.

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Payday Super Legislation is Now Law: What Employers Need to Know

BAS Agent's Blog, Payroll & Superannuation / By / / , , , , , , / 5 minutes of reading

The Australian Government has passed the Payday Super legislation and it has received Royal Assent. Payday Super will take effect from 1 July 2026. This new law requires employers to pay superannuation guarantee (SG) contributions on payday and ensure that funds reach employees’ super accounts within seven business days, instead of quarterly or monthly. If you’re an employer, this blog will help you understand how Payday Super will affect your payroll processes.

What employers need to know

  1. Payment Timing:
    • 1. Super must be paid within seven business days of each payday.
    • 2. If a new employee is hired or an employee changes their super fund, first-time payments must be received by the fund by the end of the 20th business day and after each payday.
    • 3. Super on out-of-cycle or bonus payments may be included in the next regular pay cycle, however this does not apply to the termination of employees.
    • 4. The ATO May extend time-frames for events such as natural disasters or systems outages.
  2. Qualifying Earnings: The law introduces the concept of ‘qualifying earnings’ for super calculations. This concept will replace the dual “salary or wages” vs “ordinary times earnings” model. One qualifying-earnings base will simplify administration. It is important to note that amounts which are salary sacrificed to a superannuation fund count toward qualifying earnings and cannot offset required SG.
  3. Maximum Contributions Base (MCB): The maximum contributions base will now be an annual limit, as opposed to quarterly. The calculation will be Concessional Cap x 100 divided by the current SG rate i.e. $30,000 x 100 divided by 12 = $250,000.
  4. Stricter Penalties: There are tougher penalties for late or missed payments. As per current rules, should contributions be missed or paid late, a penalty known as the Superannuation Guarantee Charge (SGC) is created which includes interest and penalties. This won’t change under Payday Super rules, however the penalties will be more robust including:
    • Administrative uplift: 60 % of unpaid amounts (may be reduced by regulation);
    • Late-payment penalties: 25% – 50% of outstanding charge if not paid within 28 days of notice;
    • Additional ATO penalties: up to 200 % for repeated or unreported breaches.
  5. Tax Deductibility: Late contributions and the SGC will be tax deductible. However, any late payment penalties related to the SGC will not be deductible.
  6. Onboarding: The process for onboarding new employees will need to be more streamlined in order to minimize fund rejection errors, such as incorrect employee master data and choice of fund information. Employers need to consider automated solutions to replace manual processes.

What employers should do now

  • Update Payroll Systems: Ensure your payroll software can process super payments on every payday. Also ensure that the super funds you pay are ready for Payday Super.
  • Educate Staff: Inform payroll and HR teams about the new requirements. Also inform your employees.
  • Review Staff Contracts: The advent of Payday Super will require changes to the wording in employee contracts. It may also affect remuneration for some employees – this requires close scrutiny and review.
  • Monitor Compliance: Regularly check that payments are made on time to avoid penalties. Running some test scenarios prior to the advent of Payday Super would be prudent. This would allow employers to iron-out the kinks and deal with potential bottle necks and issues.
  • Change to Payday super Now: You don’t have to wait until Payday Super begins in July 2026. You can start doing it now as long as your processes and software are up to par. If you start now, you will be able to ensure that all or any issues are removed before Payday Super becomes compulsory.

My opinion

Because it is a pet-hate of mine when employers don’t pay employees’ super on time (or at all), I am 100% in support of Payday Super. This new law will ensure that super gets into employees’ super accounts on time and regularly, rather than quarterly, or longer, or sadly, not at all. More regular super payments will see employees’ super balances increase due to higher interest accrued. All good in my book.

I do note, however, that there will be logistical issues such as the super funds not processing the payments within 7 business days and employers paying the super towards the latter end of the 7 day period. This in turn could expose employers to late payment penalties which may occur through no fault of their own. The tight processing time-frame is definitely going to be a problem.

There will also be cash flow issues for employers. Employers will need to ensure that they have enough funds on hand to pay super on payday, from 1 July 2026 and for each and every payday going forward. The current 3 month grace period will be no longer which could put many employers under considerable cash flow stress. Management of cash flow will become extremely important.

Another issue could lie with software companies not being ready to cope with these changes by 1 July 2026, given this is only 7 months away! This is unlikely, but definitely possible.

Lastly, those employers who outsource the processing of payroll will be hit with higher charges due to the extra administration required on payday to process super payments. What would have been a quarterly or monthly job will now become a weekly, fortnightly, bi-monthly, etc. job, depending on the pay cycle used. This aspect will also affect employers’ cash flow!

Payday Super won’t be without its hiccups, but I do believe it will vastly improve the superannuation system, ensure employees are better off, and stop rogue employers from ducking and weaving when it comes to paying employees’ super.

Key Takeaways

  • The Australian Government passed the Payday Super is law, requiring employers to pay superannuation contributions on payday from 1 July 2026.
  • Employers must ensure super payments are made within seven business days and streamline onboarding processes to reduce errors.
  • The new law introduces ‘qualifying earnings’ for super calculations and a stricter penalties regime for late payments.
  • Employers should update payroll systems, educate staff, review contracts, and monitor compliance ahead of the change.
  • Despite potential cash flow issues and logistical challenges, the Payday Super law aims to improve employee superannuation outcomes.

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PayDay Super is Coming

BAS Agent's Blog, Payroll & Superannuation / By / / , , / 2 minutes of reading

Payday Super is coming! Payday Super aims to stop employers from not paying employees super or paying it late. The premise is that super will need to be paid after each pay run, even termination pay runs. Payday Super is set to begin from 1 July 2026.

Two proposed models for Payday Super implementation are:

  1. “Employment payment” model: Employers must pay SG contributions on the same day as wages.
  2. “Due date” model: SG contributions must reach the superannuation fund within a specified time after payday.

Both depend on the definition of “payday,” which includes any payment with an ordinary time earnings component, even outside the regular pay cycle like termination payments or bonuses. SG contributions would be calculated based on the ordinary time earnings paid on payday.

Payday Super will have specific impacts on the Super Guarantee Charge process and the maximum contribution base calculations. The government will consult with key stakeholders and the public to ensure these impacts are minimal.

The Government will finalise the Payday Super framework in the 2024–25 Budget. Legislation will be introduced for the measure set to begin on 1 July 2026. The ATO is consulting and co-designing with digital service providers for implementation.

In the meantime, employers must consider how Payday Super will affect their payroll processes and cash flow. It is also important to note that by July 2026, the super rate will be 12% which will also impact business cash flow. There are lots of issues to consider here and I will keep you updated as more information about Payday Super comes to hand.

Note: The government has released draft legislation to mandate payday super, a policy that was first flagged in the 2023-24 Federal Budget.

You can view the draft legislation here.

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ATO Super Clearing House to Close when PayDay Super Begins

BAS Agent's Blog, Payroll & Superannuation / By / / , , , / 2 minutes of reading

You may have heard that Payday Super is coming in July 2026. In short, Payday Super will require all employers to pay their employees’ super on the same day as a pay run is processed. The main reason behind this measure is that the Government wishes to end non-payment and underpayment of super by some employers as this is effectively wage theft. The measure will also mean that millions of employees will receive higher retirement savings due to their super contributions being paid earlier and more frequently.

What you may not know is that from 1 July 2026, the ATO Small Business Super Clearing House (SBSCH) will close. Yes, you heard right—it is closing its doors at the same time as Payday Super begins.

So, what can you do to prepare if you are a current SBSCH user? Your options are limited. You can either move to your default super fund’s clearing house or use the super functionality in your payroll software, such as Xero, MYOB, or QBO. I recommend not waiting until the SBSCH closes to get this organised. Make the change as soon as practicable.

How did I hear about the SBSCH closing? I read the fact sheet from the Government Treasury website. You can access the fact sheet here if you wish to read the details behind Payday Super.

The fact sheet breaks down many other details about Payday Super and is an important read if you are an employer. I suggest you take the time to review it and figure out how you will apply this change to your payroll processes when the time comes.

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